融资租赁英文术语

融资租赁英文术语(一)

A 案例project example, story 安全港租赁safe-harbor lease--a type of lease created for a time under the US Internal Revenue Code for the purpose of transferring federal tax benefits from a party who could not use them to a party who could. 按照约定as agreed 安装installation

B 包揽租赁wrap lease --- a lease transaction generally involving a lease from an investor to an operating lease company with a sublease by the operating lease company to the end-user lessee. 报关custom entry 保管费custody fee 保管合同deposit contract 保管凭证deposit receipt 保管人(保管合同) depositary 保管人(仓储合同) warehouseman 保税区trade free zone 保险insurance 保险单policy 保险费insurance premiums 保险索赔claim 保险理赔settling 保险,由A投保

insurance to be effected by A 保险由买方自理insurance to be effected by the Buyers 保险赔偿金insurance indemnity 保险人(保险公司) insurer (被)保险人insured, insurant 保证期warranty period 报告格式reporting format 报酬remuneration 备抵法allowance methods 被撤销的合同rescinded contract 背书endorsement 背书人endorser 必要的准备时间the necessary preparation time 闭口租赁closed-end lease--a lease transaction that allows the lessee to "walk away" from the leased property at the end of the lease term

with no liability for increases or decreases in the expected residual value of the property. The lessee will still beliable for damage to the property beyond ordinary wear and tear and may or may not have a purchase option. 币种currency 变现liquidate 变更

modify,modification,amend 标的物subject matter 表外off balance sheet 表外融资off balance sheet financing 表外租赁off balance sheet lease 表外贷款off balance sheet loan 不可撤消信用证irrevocable letter of credit 不完整租赁broken lease--a financing treated as a lease for accounting purposes and a loan for tax purposes; also known as an off-balance sheet loan, see-through lease;synthetic lease. 不正当improper 簿记系统bookkeeping system 补救措施remedy

C 裁定(法) award 财产property 财产保险insurance of property 财务报表financial statement 财务报告financial report 财务费用finance expense 财务会计financial accounting 财务公司

Capital company 财务收入finance income 财务年度fiscal year 财务状况financial position 财政部Ministry of Finance 阐明elucidate 残值residual value 仓单warehouse receipt 仓储费warehousing charge 仓储合同warehousing contract 仓储物stored goods 常规融资租赁

conventional finance lease 长期负债long-term liabilities 长期借款long-term debts 长期投资long-term investments 长期应付款

long-term payables 长期资产long-term assets 超越权限ultra vires 城市建设附加费city development surcharge 承包人contractor 总承包人general contractor 发包人employer 承担损害赔偿责任to be liable for damages 承担违约责任to be liable for breach of contract 承担责任be liable therefor 承诺函commitment letter 承租人lessee 承揽合同contract for work 承揽人contractor 共同承揽人joint constractors 定作人customer 承诺acceptance 成功的案例successful story 撤回withdrawn 撤销revoke, rescind 抽逃资金

surreptitiously withdrawn funds 除当事人另有约定的以外unless parties have agreed otherwise 除法律另有规定外unless the law provides otherwise 处分disposal 出卖人supplier 出让人transferor (受让人) (transferee) 出租rental 出租人lessor 催告remind 存货人bailor 充分披露原则full disclosure principle 存货inventory 存货盘亏inventories loss

D 打包租赁bundled lease--a lease in which the lossor pays for taxes, insurance and maintenance on the leased equipment. 代理人agent 贷款人lender (借款人) (borrower) 贷记credit 担保security 担保法security law 道德义务moral duty 到期利息interest due 到期债权matured claim 等额租金level payment 第一承运人first carrier 递变租金stepped rent --- a lease in which the